Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Reopening of assessment u/s 147 - reopening on the basis of retrospective amendment relating to diminution in the value of any asset is required to be added to the book profit for the purposes of Section 115-JB - the retrospective amendment to any provision cannot be a ground for making re-assessment
Reopening of assessment u/s 147 - reopening on the basis of retrospective amendment relating to diminution in the value of any asset is required to be added to the book profit for the purposes of Section 115-JB - the retrospective amendment to any provision cannot be a ground for making re-assessment
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